No denial of exemption just because trust failed to produce necessary records as same got destroyed during floods: HC

INCOME TAX : Where there was contemporaneous record available with assessee-trust to show that it was granted registration under section 12A said record should be looked into minutely by department so as to satisfy itself that trust had been issued a registration certificate under section 12A and had been availing benefit of exemption over a period of time under section 11

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